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This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Community-based HIV testing and counselling (HTC) has been recommended for improving access to prevention, care, and treatment services in at-risk populations. Earlier systematic reviews and meta-analyses have been undertaken, but due to some methodological limitations, their findings do not yet provide a practical significance. The purpose of this paper is to re-examine the recent evidence of the efficacy of community-based HTC approaches on the uptake of HTC in at-risk populations.

The database of PubMed online, Science Direct, the Lancet Global Health, the Cochrane Central Register of Controlled Trials, and Google Scholar were systematically searched using Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines to obtain empirical papers published between March 2013 and December 2015.

Of 600 collected papers, there were 6 cluster randomized trials papers which met the inclusion criteria. Compared to the health facilities-based HTC, community-based HTC approaches have been shown to improve the uptake of HIV testing from 5.8 to 37 per cent, and improve HIV testing in men and their partners together from 6.8 to 34 per cent. The community approaches also detected lower HIV-positive cases (0.29 per cent as compared to 4 per cent), improved access to treatment services from 0.3 to 25 per cent, demonstrated higher cluster differentiation 4 count in newly diagnosed patients (median of 400-438 cells/µl), and increased the rate of first-time HIV testing from 9 to 11.8 per cent. With respect to social and behavioural outcomes, community-based HTC increased social norms for HIV testing by 6 per cent (95 per cent CI 3-9), decreased multiple sex partners by 55 per cent (95 per cent CI 42-73), lowered casual sex by 45 per cent (95 per cent CI 33-62), increased knowledge about HIV (83.2 vs 28.9 per cent), improved positive attitudes towards HIV patients (73.0 vs 34.3 per cent), and increased the use of condoms (28.0 vs 12.3 per cent).

Community-based HTC combined with behavioural interventions have been found to be more effective in increasing the uptake of HIV testing as well as other outcomes as compared to the conventional health facilities-based testing and counselling approaches.

The twenty-first century education system seeks to meet the societal demands of economic effectiveness and the unique professional development needs of individuals. This paper aims to discuss the qualities of competence-oriented educational processes and the recent movement towards competence-based curricula in higher education.

This study follows a systematic literature review (SLR) methodology to explore the concept of competence within the context of educational science. The subsequent thematic synthesis analyses the findings of reviewed publications regarding graduate attributes in competence-oriented higher education and their perspectives and working-life expectations on exit profiles.

Interest in competence-oriented education, training and learning has grown in recent years, resulting in numerous theoretical and technical pedagogical applications in higher education. Nonetheless, ambiguous terminology presents a significant challenge, which is demonstrated by the inconsistent language of the study's results. Moreover, there is an obvious need for teachers' in-service training. The qualitative synthesis of this article will be useful for both educational and working life sectors to inform and promote different perspectives on competence-oriented educational processes. A clear articulation of competences is crucial for reforming higher education to meet students' interests and recognise their work-life needs.

The concept of competence has been under-investigated in higher education research and practices. This study offers novel insights and practical implications for competence-oriented learning concerning the paradigmatic change across higher education.

The objective of this study is to establish a link between religiosity and Corporate Social Responsibility (CSR) by conducting a systematic literature review in the field of CSR and religiosity. This will be achieved by screening all available electronic databases.

This paper is a literature review paper using the systematic review – Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, with a practical focus on empirical research to summarize the total effect or outcome of these empirical findings. The methodology includes inclusion and exclusion criteria for the final selection of articles.

In this paper, 31 articles published in well-known CSR journals after the year 2015 were included. The majority of the literature confirms a positive direct/indirect relationship between religiosity and CSR.

This paper is limited to the considered databases and the identified searching protocols. Changes in the referred databases or search protocols may affect the results, as results outside these limitations were not considered in this study.

This study can serve as a guide for researchers in applying the PRISMA approach. Furthermore, it contributes to the field of religiosity and CSR by offering a comprehensive review of the most recent related publications.

This article is unique as it applies the PRISMA framework to conduct the literature review. It is also the first literature study in the field of religiosity and CSR.

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

Understanding customers is critical for service researchers and practitioners. Today, customers are increasingly active online, and valuable information about their opinions, experiences and behaviors can be retrieved from a variety of online platforms. Online customer information creates new opportunities to design personalized and high-quality service. This paper aims to review how netnography as a method can help service researchers and practitioners to better use such data.

A systematic review and analysis were conducted on 321 netnography studies published in marketing journals between 1997 and 2017.

The systematic review reveals that netnography has been applied in a variety of ways across different marketing fields and topics. Based on the analysis of existing netnography literature, empirical, theoretical and methodological recommendations for future netnographic service research are presented.

This paper shows how netnography can offer service researchers unprecedented opportunities to access naturalistic online data about customers and, hence, why it is an important method for future service research.

Netnographic research can help service firms with, for example, service innovation, advertising and environmental scanning. This paper provides guidelines for service managers who want to use netnography as a market research tool.

Netnography has seen limited use in service research despite many promising applications in this field. This paper is the first to encourage and support service researchers in their use of the method and aims to stimulate interesting future netnographic service research.

This methodological paper demonstrates how service firms can use digital technologies to quantify and predict customer evaluations of their interactions with the firm using unstructured, qualitative data. To harness the power of unstructured data and enhance the customer-firm relationship, the use of computerized text analysis is proposed.

Three empirical studies were conducted to exemplify the use of the computerized text analysis tool. A secondary data analysis of online customer reviews (n = 2,878) in a service industry was used. LIWC was used to conduct the text analysis, and thereafter SPSS was used to examine the predictive capability of the model for the evaluation of customer-firm interactions.

A lexical analysis of online customer reviews was able to predict evaluations of customer-firm interactions across the three empirical studies. The authenticity and emotional tone present in the reviews served as the best predictors of customer evaluations of their service interactions with the firm.

Computerized text analysis is an inexpensive digital tool which, to date, has been sparsely used to analyze customer-firm interactions based on customers' online reviews. From a methodological perspective, the use of this tool to gain insights from unstructured data provides the ability to gain an understanding of customers' real-time evaluations of their service interactions with a firm without collecting primary data.

This research contributes to the growing body of knowledge regarding the use of computerized lexical analysis to assess unstructured, online customer reviews to predict customers' evaluations of a service interaction. The results offer service firms an inexpensive and user-friendly methodology to assess real-time, readily available reviews, complementing traditional customer research. A tool has been used to transform unstructured data into a numerical format, quantifying customer evaluations of service interactions.

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

This paper reviews the current literature on theoretical and methodological issues in discrete choice experiments, which have been widely used in non-market value analysis, such as elicitation of residents' attitudes toward recreation or biodiversity conservation of forests.

We review the literature, and attribute the possible biases in choice experiments to theoretical and empirical aspects. Particularly, we introduce regret minimization as an alternative to random utility theory and sheds light on incentive compatibility, status quo, attributes non-attendance, cognitive load, experimental design, survey methods, estimation strategies and other issues.

The practitioners should pay attention to many issues when carrying out choice experiments in order to avoid possible biases. Many alternatives in theoretical foundations, experimental designs, estimation strategies and even explanations should be taken into account in practice in order to obtain robust results.

The paper summarizes the recent developments in methodological and empirical issues of choice experiments and points out the pitfalls and future directions both theoretically and empirically.

Structural equation modeling (SEM) has been widely used to examine complex research models in international business and marketing research. While the covariance-based SEM (CB-SEM) approach is dominant, the authors argue that the field’s dynamic nature and the sometimes early stage of theory development more often require a partial least squares SEM (PLS-SEM) approach. The purpose of this paper is to critically review the application of SEM techniques in the field.

The authors searched six journals with an international business (and marketing) focus (Management International Review, Journal of International Business Studies, Journal of International Management, International Marketing Review, Journal of World Business, International Business Review) from 1990 to 2013. The authors reviewed all articles that apply SEM, analyzed their research objectives and methodology choices, and assessed whether the PLS-SEM papers followed the best practices outlined in the past.

Of the articles, 379 utilized CB-SEM and 45 PLS-SEM. The reasons for using PLS-SEM referred largely to sampling and data measurement issues and did not sufficiently build on the procedure’s benefits that stem from its design for predictive and exploratory purposes. Thus, the procedure’s key benefits, which might be fruitful for the theorizing process, are not being fully exploited. Furthermore, authors need to better follow best practices to truly advance theory building.

The authors examined a subset of journals in the field and did not include general management journals that publish international business and marketing-related studies. Fur-thermore, the authors found only limited use of PLS-SEM in the journals the authors considered relevant to the study.

The study contributes to the literature by providing researchers seeking to adopt SEM as an analytical method with practical guidelines for making better choices concerning an appropriate SEM approach. Furthermore, based on a systematic review of current practices in the international business and marketing literature, the authors identify critical challenges in the selection and use of SEM procedures and offer concrete recommendations for better practice.